Tax Audits & CRA Reviews

Your Liberty Tax Service consultant will do everything possible…with your help…to minimize the chance that you will be subject to a tax return review by the CRA.

Types of Reviews:

Pre-assessment Review Program: The CRA reviews deductions and credits claimed by the taxpayer before issuing a Notice of Assessment or a refund as the case may be. The peak period for Pre-assessment Reviews is February to July.

Processing Review Program: The CRA reviews deductions and credits claimed by the taxpayer after issuing a Notice of Assessment or a refund as the case may be. The peak period for Processing Reviews is June to November.

Matching Program: The CRA compares information on a taxpayer’s tax return to the information provided by third-party sources such as employers and various financial institutions. Items of particular interest to the CRA include verification of employment income; investment income; Canada Child Benefit (CCB); the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit; Guaranteed Income Supplement (GIS); Registered Retirement Savings Plan (RRSP) deduction limit; spousal-related claims including child-care expenses, provincial tax credits, and provincial tax reductions. The peak period for Matching Program reviews is September to March.

Common reasons that trigger tax return reviews by the CRA:

Failure to respond to a request by the CRA for information within the time specified.

Failure to notify the CRA of mailing address changes; a high percentage of taxpayers involved are students.

Valid at participating locations. Referral payment amount, terms, conditions, and availability vary by location and are subject to change without notice. To qualify, your Friend must: (1) Be a new Liberty Tax customer; (2) Present your valid Liberty Send-A-Friend coupon in store; and (3) Prepare, file and pay for their tax return preparation in the store. Discount offer valid only for intended recipient, cannot be combined with any other offer, and may not be used toward past services. Other exclusions may apply. Void where prohibited by law. ​